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INCOME TAXES (Schedule of Deferred Tax Asset/Liability) (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |  |
Net operating loss carryforward | [1] | $ 77,586 | $ 72,658
Employees benefits and compensation | [1] | 5,366 | 6,813
Accruals and reserves | [1] | 7,863 | 3,312
Research and development | [1] | 20,633 | 18,179
Others | [1] | 3,737 | 3,453
Gross deferred tax assets - long-term | [1] | 115,185 | 104,415
Valuation allowance, see F below | [1] | (11,644) | (10,745)
Deferred tax assets | [1] | 103,541 | 93,670
Deferred tax liabilities- long-term: |  |  |
Depreciation and amortization | [1] | (72,678) | (76,136)
Others | [1] | (1,114) | (1,018)
Deferred tax liabilities | [1] | (73,792) | (77,154)
Presented in long term deferred tax assets |  | 53,526 | 57,802
Presented in long term deferred tax liabilities |  | $ (23,777) | $ (41,286)
[1] | Deferred tax assets and liabilities relating to Tower for the years 2021 and 2020 are computed based on the Israeli Preferred Enterprise tax rate of 7.5%.

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